DISSOLUTION
GUIDELINES

To dissolve, withdraw or cancel a business, you must submit the appropriate documentation
along with all required fees for your type of business. Select from the following and complete the appropriate form for your business entity.

C-159D
Domestic profit corporations. Dissolution without a meeting
of the shareholders.

C-159S
Domestic profit corporations. Dissolution pursuant to action of the board and with a meeting of the shareholders.

C-159B
Domestic non-profits. Domestic profit corporations will also
use this form when a Tax Clearance Certificate is applied for
separately.

C-159A
Domestic profit and non-profit corporations before commencing
business

The dissolution form and fee payment along with the Tax Clearance Application and the estimated final return if required are to be submitted together as a package to the NJ Division of Revenue, Business Liquidations, PO Box 308, Trenton, NJ 08646. If you are using a courier or over the counter service, the address is NJ Division of Revenue, 33 West State Street, 5th Floor, Trenton, NJ 08608, Attn: Business Liquidations.

If all the necessary forms and payments are not included with the submission or the forms are improperly completed, the documents will be returned, causing a delay in the process and altering the dissolution date. The date of dissolution is the date that all properly completed forms and payments are received and if required, a Tax Clearance Certificate is issued.

Questions concerning the Tax Clearance Certificate or the resolution of tax issues may be directed to the Division of Taxation at 609.292.6400 for response. Assistance with other questions regarding this process may be forwarded to the Division of Revenue by e-mail or by calling 609.292.9292.

A business must be in good standing before the dissolution, withdrawal or cancellation can be processed. If your business has been voided, you will need to reinstate the business. The forms and fees for both reinstatement and dissolution may be submitted together and the processes will be performed concurrently. You may check the status of your business online. There is a $5.00 fee for this report. All annual report obligations should be satisfied prior to the submission of dissolution paperwork.